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Asian Institute of Research, Journal Publication, Journal Academics, Education Journal, Asian Institute
Asian Institute of Research, Journal Publication, Journal Academics, Education Journal, Asian Institute

Economics and Business

Quarterly Reviews

ISSN 2775-9237 (Online)

asian institute research, jeb, journal of economics and business, economics journal, accunting journal, business journal, managemet journal
asian institute research, jeb, journal of economics and business, economics journal, accunting journal, business journal, managemet journal
asian institute research, jeb, journal of economics and business, economics journal, accunting journal, business journal, managemet journal
asian institute research, jeb, journal of economics and business, economics journal, accunting journal, business journal, managemet journal
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Published: 17 July 2024

"Carbon Spectacular" - Exploring the Path to Enhance the Precision of Fiscal and Tax Support for Innovative Technologies in Energy Conservation and Emission Reduction

Siyi Xu, Jiachen Shou, Qiuqin Yang, Huaiwen Wang, Shunan Sheng, Weihua Gao

Zhejiang University of Finance and Economics Dongfang College, China

asian institute research, jeb, journal of economics and business, economics journal, accunting journal, business journal, management journal

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doi

10.31014/aior.1992.07.03.593

Pages: 38-53

Keywords: Energy Conservation and Emission Reduction, Fiscal and Tax Policies, Technological Innovation

Abstract

Since the 18th National Congress of the Communist Party of China, China has always placed technological innovation at the core of its development. In today's world, under the background of advocating "green manufacturing," energy conservation and emission reduction are the inevitable path to sustainable green development. This article primarily utilizes the method of data analysis to analyze the issues existing in fiscal and tax preferential policies in promoting technological innovation from the perspectives of literature review and tax preferential policy combing. These issues include the current fiscal and tax preferential policies leading enterprises to pursue the quantity rather than the quality of innovation, high policy thresholds, difficulties in expense allocation, limitations in tax incentives from multiple perspectives, and insufficient support for innovative talents in fiscal and tax policies. Based on these issues, a series of operable suggestions are proposed. It is hoped that this study can contribute to the revision and improvement of fiscal and tax preferential policies for technological innovation in energy conservation and emission reduction, providing effective theoretical references and inspirations.

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